Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi v. Income-tax

8 SOT 513Income Tax Appellate Tribunal2006#25674 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 350,364 Indian tax judgments — from 2016 to 2024.

Judgments citing Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi v. Income-tax

N C Shaw and Co Beverages Private Limited, Kolkata vs. Addl. Commissioner of Income Tax (TDS), Range-2, Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1947/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…s to its distributors/retailers, the assessee is not liable to deduct TDS on such payments. • All India Radio Commercial Broadcasting Service Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi V. Income-tax officer [2006] 8 SOT 513 (Delhi ITAT) • Bharti Airtel Limited vs DCIT [2015] 372 ITR 33 (Karnataka) • Additional Commissioner of Income-tax V. Pearl Bottling (P.) Ltd. ([2011] 10 taxmann.com 47 (Visakhapatnam ITAT) • Government Milk Scheme V. Assistant Commissioner of Income-tax [2006] 98 ITD 306 (Pune ITAT), • Mother Dairy India Ltd. V. Income-tax Officer [2009] 28 SOT 42…

N C Shaw and Co Beverages Private Limited, Kolkata vs. Income Tax Officer, TDS Circle 2(2), Kolkata

In the result, the appeal filed by the assessee is allowed

ITA 1925/KOL/2024[2015-16]Status: DisposedITAT Kolkata27 Dec 2024AY 2015-16

Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra

Section 194HSection 201Section 201(1)Section 250Section 271CSection 28

…s to its distributors/retailers, the assessee is not liable to deduct TDS on such payments. • All India Radio Commercial Broadcasting Service Prasar Bharti Broadcasting Corporation of India Akashvani Bhawan, Sansad Marg, New Delhi V. Income-tax officer [2006] 8 SOT 513 (Delhi ITAT) • Bharti Airtel Limited vs DCIT [2015] 372 ITR 33 (Karnataka) • Additional Commissioner of Income-tax V. Pearl Bottling (P.) Ltd. ([2011] 10 taxmann.com 47 (Visakhapatnam ITAT) • Government Milk Scheme V. Assistant Commissioner of Income-tax [2006] 98 ITD 306 (Pune ITAT), • Mother Dairy India Ltd. V. Income-tax Officer [2009] 28 SOT 42…

Hero Motocorp Limited, New Delhi vs. JCIT, New Delhi

In the result appeal of the assessee in ITA No

ITA 1545/DEL/2015[2010-11]Status: DisposedITAT Delhi24 Oct 2016AY 2010-11

Bench: Sh. I. C. Sudhir & Shri Prashant Maharishihero Motocorp Limited, Jcit, 34, Basant Lok, Vasant Range-1, New Delhi Vs. Vihar, New Delhi Pan: Aaach0812J (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community Vs. New Delhi Centre, Basant Lok, Vasant Vihar, New Delhi-110057 (Appellant) (Respondent) Dcit, M/S. Hero Moto Corp. Circle-11(1), Ltd., 34, Community

For Appellant: Sh. Ajay Vohra, Sr. AdvFor Respondent: Sh. NC Sawain, CIT DR
Section 143Section 143(3)Section 144CSection 92C

…e v. ACIT: 98 ITD 306 (Pune) xii) Shree Baidyanath Ayurved Bhavan Ltd. Vs. JCIT: 83 TTJ 40 xiii) Delhi Milk Scheme Vs. ITO (2006) 8 SOT 344 (Del.) xiv) All India Radio Commercial Broadcasting Service/ Prasar Bharati Broadcasting Corpn. of India Vs. ITO (2006) 8 SOT 513 (Del.) Hero MotoCorp Limited Vs. JCIT & DCIT Vs. Hero MotoCorp Ltd. ITA Nos. 1545/Del/2015 and 2424/Del/2015 (AY 2010-11) ITA No. 1609/Del/2016 and 914/Del/2016 (AY 2011-12) Page 164 of 484 xv) Addl. CIT v. Paul Bottling Pvt. Ld: 10 Taxman.com 47 (Del-ITAT) He further submitted that discount was allowed under the schemes, based on quantity purcha…